Singular IT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Singular IT
Largest movements
- Receivables within one year -€10,680
down €10,680 (-88.8%), from €12,025 to €1,345
of which Trade receivables: -€10,480
- Tangible fixed assets -€10,559
down €10,559 (-15.0%), from €70,441 to €59,883
of which Furniture and vehicles: -€9,568
- Cash +€2,161
up €2,161 (+6014.0%), from €36 to €2,197
mainly Receivables within one year (+€10,680) and Depreciation (+€10,559)
- Profit (loss) carried forward -€9,260
down €9,260 (-837.4%), from -€1,106 to -€10,366
- Debts after one year -€8,426
down €8,426 (-21.4%), from €39,443 to €31,016
- Tax, wage and social debts -€2,487
down €2,487 (-54.2%), from €4,590 to €2,103
- Short-term financial debts -€1,383
no longer reported in 2025 (was €1,383)
- Other debts +€1,323
up €1,323 (+8.9%), from €14,796 to €16,120
- Gross operating margin -€4,443
down €4,443 (-47.3%), from €9,390 to €4,947
- Depreciation +€1,955
up €1,955 (+22.7%), from €8,604 to €10,559
- Financial charges +€702
up €702 (+46.1%), from €1,523 to €2,225
- Other operating charges -€484
down €484 (-29.4%), from €1,648 to €1,163
- Taxes +€158
up €158 (+157.3%), from €101 to €259
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,502 | €63,425 | -€19,077 | -23.1% |
| Fixed assets | 21/28 | €70,441 | €59,883 | -€10,559 | -15.0% |
| Tangible fixed assets | 22/27 | €70,441 | €59,883 | -€10,559 | -15.0% |
| Land and buildings | 22 | €29,129 | €28,310 | -€819 | -2.8% |
| Plant, machinery and equipment | 23 | €1,530 | €1,358 | -€172 | -11.2% |
| Furniture and vehicles | 24 | €39,782 | €30,214 | -€9,568 | -24.1% |
| Current assets | 29/58 | €12,060 | €3,542 | -€8,518 | -70.6% |
| Amounts receivable within one year | 40/41 | €12,025 | €1,345 | -€10,680 | -88.8% |
| Trade receivables | 40 | €11,746 | €1,266 | -€10,480 | -89.2% |
| Other amounts receivable | 41 | €279 | €79 | -€200 | -71.6% |
| Cash at bank and in hand | 54/58 | €36 | €2,197 | +€2,161 | +6014.0% |
| Total equity and liabilities | 10/49 | €82,502 | €63,425 | -€19,077 | -23.1% |
| Equity | 10/15 | €12,745 | €3,485 | -€9,260 | -72.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,651 | €7,651 | = | 0.0% |
| Distributable reserves | 133 | €7,651 | €7,651 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,106 | -€10,366 | -€9,260 | -837.4% |
| Amounts payable | 17/49 | €69,757 | €59,940 | -€9,817 | -14.1% |
| Amounts payable after more than one year | 17 | €39,443 | €31,016 | -€8,426 | -21.4% |
| Financial debts | 170/4 | €39,443 | €31,016 | -€8,426 | -21.4% |
| Amounts payable within one year | 42/48 | €30,314 | €28,924 | -€1,391 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €7,996 | €8,426 | +€431 | +5.4% |
| Financial debts | 43 | €1,383 | - | -€1,383 | |
| Credit institutions | 430/8 | €1,383 | - | -€1,383 | |
| Trade debts | 44 | €1,549 | €2,275 | +€726 | +46.9% |
| Suppliers | 440/4 | €1,549 | €2,275 | +€726 | +46.9% |
| Taxes, remuneration and social security | 45 | €4,590 | €2,103 | -€2,487 | -54.2% |
| Taxes | 450/3 | €4,590 | €2,103 | -€2,487 | -54.2% |
| Other amounts payable | 47/48 | €14,796 | €16,120 | +€1,323 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,604 | €10,559 | +€1,955 | +22.7% |
| Other operating charges | 640/8 | €1,648 | €1,163 | -€484 | -29.4% |
| Gross operating margin | 9900 | €9,390 | €4,947 | -€4,443 | -47.3% |
| Operating profit (loss) | 9901 | -€861 | -€6,776 | -€5,914 | -686.6% |
| Financial charges | 65/66B | €1,523 | €2,225 | +€702 | +46.1% |
| Recurring financial charges | 65 | €1,523 | €2,225 | +€702 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,385 | -€9,001 | -€6,616 | -277.5% |
| Income taxes | 67/77 | €101 | €259 | +€158 | +157.3% |
| Profit (loss) for the period | 9904 | -€2,485 | -€9,260 | -€6,775 | -272.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,485 | -€9,260 | -€6,775 | -272.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.